Deemed Exports [Section 147]

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....dia. [ Section 147 ] Howsoever as per Notification No. 48/2017-Central Tax dated 18.10.2017 when the supply of goods shall be treated as deemed export under GST Namely : Table S. No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation Provided that goods so supplied, when exports have already been made after availing input tax credit on i....

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....nded) against Advance Authorisation. Explanation - For the purposes of this notification, - * 1. "Advance Authorisation" means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs for physical exports. * 2. Export Promotion Capital Goods Authorisation means an authorisation issued by t....